Afghanistan
1.3 Afghanistan Customs Information
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Duties and Tax Exemption

UN agencies and registered NGOs are exempted from import duty and excise duty in accordance with the convention of the privileges and immunities of UN (1946). However, there are exemption procedures, which must adhered to by the agency or organization.

While the main approval for tax exemption is issued by the Ministry of Foreign Affairs, various other line Ministers may be involved in the approval and standards checking process depending on the type of goods being imported. For example, Ministry of Communication and Information Technology for Import of Telecommunication equipment such as HF/ VHF/UHF and Satellite equipment.  All border crossing points, including International Airports and land crossing borders follow the same customs procedures. Ministry of Foreign Affairs in Kabul endorse the documents before submitting to the Customs and Revenue Department for further processing and approval. A complete set of approved documents from the Customs and Revenue Department's main office in Kabul will then be provided to respective entry point upon which access will be granted.

For contact information regarding government custom authorities, please follow the links below: 

World Customs Organization

4.2.1 Afghanistan Government Contact List

Emergency Response

[Note: This section contains information which is related and applicable to 'crisis' times. These instruments can be applied when an emergency is officially declared by the Government.  When this occurs, there is usually a streamlined process to import goods duty and tax free.]

In the following table, state which of the following agreements and conventions apply to the country and if there are any other existing ones

Agreements / Conventions Description

Ratified by Country?

WCO (World Customs Organization) member

Yes, 10 August 2004

Annex J-5 Revised Kyoto Convention

No 

OCHA Model Agreement

No 

Tampere Convention (on the Provision of Telecommunication Resources for Disaster Mitigation and Relief Operations)

No

Regional Agreements (on emergency/disaster response, but also customs unions, regional integration)

YES, SAARC, 2007

Reference: http://saarc-sec.org/areas_of_cooperation

Exemption Regular Regime (Non-Emergency Response)

Requirements to obtain Duty Free Status

NGOs

INGOs registration procedure:

  1. A formal request by the foreign non-governmental organization to the Ministry of Foreign Affairs, Directorate of Economic Cooperation or to the Afghan Diplomatic Mission abroad.
  2. An official recommendation letter from country of origin.
  3. Organization applying for registration and work permit, must fill the form and provide mentioned documents including NGO Bylaws, structure, Organization chart objective in Afghanistan, a list of local and international personnel and List of assets greater than $500.
    All documents should be prepared and translated in one of the two languages (Pashto or Dari) in two copies (One original and one copy) and shall be submitted to the Economic Cooperation Department.
  4. After reviewing of the documents (which usually takes two days) of the organization, according to the field of its activities, it will be introduced to the Ministry of Economy or Ministry of Justice for registration and issuance of Work Permit.
    It should be noted that Associations will be introduced to the Ministry of Justice in order to be registered.
  5. Following, the procedures, Higher Commission of Evaluation will be conducted by the Directory of Ministry of Economy and with the members from Ministry of Foreign Affairs, Ministry of Justice and Ministry of Finance.
  6. Based on the decision of the Higher Evaluation Commission, the NGO will be accepted or rejected based on some rational reasons.
  7. At the end, Ministry of Economy through an official letter will let know Ministry of Foreign Affairs about the rejection or acceptance of the NGOs
  8. Registered NGO can start its work in their side of activity.

Once obtained the Duty Free Status it is necessary to sign the NGO Registration/MOU with the Government of Afghanistan through Ministry of Foreign Affairs.

http://mfa.gov.af/en/page/6547/foreign-ngo-registration-process

http://mfa.gov.af/Content/files/NGO%20%20law.pdf

Exemption Certificate Application Procedure


Tax Exemption  procedure – previous to Custom Clearance

United Nations Agencies and NGOs

Complete set of relevant documents should be submitted for the endorsement by the Ministry of Foreign Affairs. Once endorsed the documents are submitted to the Customs and Revenue Department for further processing and approval.

Duties and Taxes Exemption Application Procedure

Generalities (include a list of necessary documentation)

  • All imports will be cleared from customs on presentation of the following documents - please note that not all of the following documents may be required. 
  • Ministry of Finance Duty/Tax Exemption Letter.
  • Bill of Lading / WB, non commercial invoice / supplier invoice / Packing List.
  • Certificate of Origin and Certificate of Conformity.
  • Fumigation Certificate, Phytosanitary Certificate and a Plant Import Permit (PIP) (food imports only).
  • Rail Consignment Note (RCN - for rail transport).
  • Certificate of Manufacture / Expiry Date.
  • Fumigation Certificate.


Exemption Certificate Document Requirements

Duties and Taxes Exemption Certificate Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicle & Spare Parts

Staff & Office Supplies

Telecoms Equipment

Invoice

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

AWB/BL/Other Transport Documents

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Donation/Non-Commercial Certificates

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Packing Lists

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original


Customs Clearance

General Information 

Customs Information

Document Requirements

Bill of Lading, Commercial Invoice, Packing list,

Health and quality certificates, Certificate of Origin, Certificate of Fumigation, Phytosanitary Certificate

Embargoes

None

Prohibited Items

Alcohol, alcoholic beverages, ammunition, animal skin, materials offensive to Islam, pork, pornography, gambling devices. Note: alcoholic drinks are permissible by diplomatic mission with prior permission.     

General Restrictions

  1. Importation of Telecommunication apparatus comes under the rules and regulation of Ministry of Communication and Information Technology. 
  2. Importation of foodstuff is regulated by the Ministry of Public Health. 
  3. Importation of Drugs, Medicines comes under the rules and regulation of Ministry of Public Health.
  4. Importation of Weapons, Ammo, Military Equipment, Chemical Fertilizers; Ammonium Nitrate, Explosive Materials, are to be regulated by the rules and guidelines of Ministry of Interior Affairs and Ministry of Defence.
  5. Importation of Chemical Fertilizers and Animal, Vegetable Products are regulated by the Ministry of Agriculture, Irrigation, and Livestock.
  6. Exportation of Minerals and Mines is regulated by Ministry of Mines.
  7. Exportation of Wild Animal Membrane/Skins is regulated by the Ministry of Trade and Commerce.
  8. Importation of Chemical precursors is regulated by the Ministry of Anti Narcotics.
  9. Importation of printed books, magazines, CDs and DVDs are regulated by the Ministry of Information and Culture.
  10. Importation of Hydrochloroflorocarbon gases are regulated by the National Directorate of Environmental Protection.

Customs Clearance Document Requirements

Customs Clearance Document Requirements (by commodity)

 

Food

NFI (Shelter, WASH, Education)

Medicines

Vehicles & Spare Parts

Staff & Office Supplies

Telecoms Equipment

D&T Exemption Certificate

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Invoice

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

AWB/BL/Other Transport Documents

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Donation/Non-Commercial Certificates

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Packing Lists

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Phytosanitary Certificate

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Yes, Original

Other Documents

n/a

n/a

n/a

n/a

n/a

n/a

Transit Regime

Even though Afghanistan is a landlocked country, its strategic location that connects the Middle East with Central Asia and the Indian subcontinent makes it a major gateway. However, due to a slowly developing road network and continued insecurity, little to no cargo is transiting through the country. When required, the procedure in place is as follows:


The transport companies that are contracted to undertake the cross border (transit) operations are required to:

  • Submit a bond of 110% of the commodity invoice value at the Customs Office at the border entry point.
  • Have the required permit to undertake cross border operations (usually issued by the country where the company is registered.
  • Toll fees may apply.

The bond is released back to the transporters upon confirmation by the Customs office at the border exit point confirming the complete consignment has left the country.

UN agencies using their own vehicles may write a letter of guarantee instead of submitting a bond. All other formalities apply.


Prohibited Goods

  • Alcoholic Drinks
  • Live pigs and all pork products.
  • Cotton seeds
  • Narcotics / drugs
  • Chemical fertilizers; ammonium nitrate as per Presidential Decree No. (28) Dated 21/01/2010, Islamic Republic of Afghanistan.
  • Plastic Bags (Carry bags) as per Ministerial Cabinet Act No (1) Dated 28/03/2011.
  • Importation of destructive gases of the Ozone layer included in the heading no. 2903.76 &2903.77 of Tariffs.


Info:
http://customs.mof.gov.af/en
http://www.wcoomd.org/

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